VAT not leviable on subsequent sale of liquor to customer: Andhra Pradesh HC

Paradise Bar And Restaurant Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court) Andhra Pradesh High Court held that subsequent sale of liquor by the petitioner to the customer would not be exigible to VAT tax. Accordingly, writ is partly allowed. Facts- The petitioner, who was running the business of a Bar and Restaurant in Ananthapur Town, had registered himself as a dealer, under the A.P. Value Added Tax Act, 2005. AO issued a show cause notice, dated 23.07.2021, calling upon the petitioner to show cause as to why the turnover of the petitioner for the period July, 2014 to Octo...